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(CPV) ANALYSIS

Managerial Accounting

Members of Group:

Alit Wahyuningsih

(1607531041)

Nyimas Shafira Ramadhanty

(1607531075)

Dewa Ayu Sri Adnya Dewi

(1607531104)

DESCRIPTION

Break-even Point in Sales Dollars

Multiproduct Analysis

Graphic Representation of CVP

Relationships

Changes in CVP Variables

CVP Analysis and Cost Calculations Based

on Activity

BREAK-EVEN POINT

IN UNITS

A break-even point is the point where total revenue is equal

to total cost, the point at which profit is equal to zero. To

pinpoint the break-even point in the unit, we focus on

operating profit.

approaches sold on CVP analysis is to determine what is

meant by a unit

The second decision centered on the separation of costs

into fixed and variable components

Use of Operating Profit in CVP Analysis

The income statement is a useful tool for organizing company

costs in fixed and variable categories.

the number of units sold, and the total variable cost is the

variable cost per unit times the number of units sold.

unit x Number of units sold) - Fixed costs

Whittier Company produces lawn mowers.

For the coming year, the controller has developed a projection of profit

and loss:

Sales (1000 units @ $ 400)$ 400,000

Less: Variable cost 325,000

Contributed margin $ 75,000

Less: Fixed cost 45,000

Operating profit $ 30,000

The price per unit of lawnmower is $ 400 and variable cost per unit is $

325 ($ 325,000 / 1,000 units). Fixed cost is S45.000.

So the operating profit equation on the break-even point:

0 = ($400 x Unit) – ($325 x Unit) - $45.000

0 = ($75 x Unit) - $45.000

$75 x Unit = $45.000

Unit = 600

Thus, Whittier had to sell 600 lawn mowers to cover all

fixed and variable costs.

Checking answers:

Sales (600 units @ $ 400) $ 240,000

Less: Variable cost 195,000

Contributed margin $ 45,000

Less: Fixed cost 45,000

Operating profit $ 0

Shortcuts to Calculate Break-even Units

Contribution margin is sales revenue minus total variable cost.

Number of units = Permanent costs / Contribution margin per unit

Example:

The first way is to divide the total contribution margin with units sold to

make $ 75 per unit ($ 75,000-1,000). The second way is to calculate the

price minus the variable cost per unit, the result is the same, $ 75 per unit

($ 400- $ 325).

Unit amount = $ 445,000 / ($ 400- $ 325)

= $ 45,000 / $ 75

= 600

Sales in the Units Required to Achieve Profit Targets

Target Profit in Dollar Amount

Whittier Company wanted to earn an operating profit of $ 60,000. How many

lawn mowers to sell to achieve these results?

$ 60,000 = ($ 400 x Unit) - ($ 325 x Unit) - $ 45,000

$ 105,000 = $ 75 x Unit

Unit = 1,400

Unit = ($ 45,000 + $ 60,000) / ($ 400 - $ 325)

Unit = $ 105,000 / $ 75

Unit = 1,400

Whittier had to sell 1,400 lawnmowers to generate an

operating profit of $ 60,000.

Sales (1,400 units @ $ 400) $ 560,000

Less: Variable cost 455,000

Contributing margin $ 105,000

Less: Fixed cost 45,000

Operating profit $ 60,000

Target Profit in a Percentage of Sales Revenue

Whittier Company wants to know the number of lawnmowers to

be sold to generate a profit equal to 15 percent of sales revenue.

Sales revenue is the price multiplied by the quantity sold.

$ 60 x Unit = ($ 400 x Unit) - ($ 325 x Unit) - $ 45,000

$ 60 x Unit = ($ 75 x Unit) - $ 45,000

$ 15 x Unit = $ 45,000

Unit = 3,000

Target Profit after Tax

In general, taxes are calculated as a percentage of earnings. Profit after tax

is calculated by subtracting tax from operating profit (or profit before tax).

Net income = Operating profit - Income tax

= Operating profit - (Tax rate x Operating profit)

= Operating profit (1 - Tax rate)

Whittier Company wants to earn a net profit of $ 48,750 and its tax rate is

35 percent.

$ 48,750 = Operating profit - (0.35 x Operating profit)

$ 48,750 = 0.65 (Operating profit)

$ 75,000 = Operating profit

Number of units to sell:

Unit = ($ 45,000 + $ 75,000)

Unit = $ 120,000 / $ 75

Unit = 1.600

Check answers by compiling income statements based on the sale of 1,600

lawnmowers.

Sales (1,600 $ 400) $ 640,000

Less: Variable cost 520,000

Contribution margin $ 120,000

Less: Fixed cost 45,000

Operating profit $ 75,000

Less: Income tax (35% tax rate) 26,250

Net income $ 48,750

BREAK-EVEN POINT

IN SALES DOLLARS

In some cases, manager prefers to use sales revenue as

size of sales activity that unit sold.

Example

Whittier Company's income statement based on variable

cost calculations for 1,000 lawnmowers.

The variable cost ratio is 0.8125 ($ 325,000 / $ 400,000); contribution margin

ratio is 0.1875 (calculated from 1-0,8125 or $ 75,000 / $ 400,000). Fixed costs

are $ 45,000.

What is sales revenue that Whittier should earn to break even?

Operating profit = Sales - Variable costs - Fixed costs

0 = Sales - (Variable cost ratio x Sales) - Fixed costs

0 = Sales (1 - Variable cost ratio) - Fixed cost

0 = Sales (1 - 0.8125) - $ 45,000

Sales (0.1875) = $ 45,000

Sales = $ 240,000

0,8125) is the contribution margin ratio.

Target Profit and Sales Revenue

Consider the following questions. What income should Whittier

earn to make a $ 60,000 tax profit?

To answer that question, add a $ 60,000 profit target at a $

45,000 fixed fee and divide it by the contribution margin ratio.

Sales = ($ 45,000 + $ 60,000) / 0.1875

= $ 105,000 / 0.1875

= $ 560,000

MULTIPRODUCT

ANALYSIS

The profit volume cost analysis is quite easy to

implement in a single product setting. However, most

companies produce and sell a product or service.

Although the conceptual complexity of CVP analysis is

higher in multiproduct situations, the operation is not

much different.

A case in the Whittier Company has decided to offer two models of lawn mowers: a

manual lawn mower with a $ 400 sale price and an automatic lawn mower for $

800. The Marketing Department believes that 1,200 manual lawn mowers and 800

automatic lawn mowers can be sold over the next year. The company's supervisor

has made the following projected income statement based on the sales forecast.

Break-even Point in the Unit

contribution margin per unit of $ that must be sold in

75 ($ 400- $ 325) order to reach the

break-even point?

• The automatic lawn mower has a

margin of $ 200 ($ 800- $ 600).

And then the solution is to apply the analysis separately to

each product line. That way, an individual break-even point

will be obtained if profit is defined as a margin product.

Manual breakeven unit = Fixed cost / (Price - Variable cost per unit)

= $ 30,000 / $ 75

= 400 units

Variable cost per unit)

= $ 40,000 / $ 200

= 200 units

Determination of Sales Mix

The sales mix can be measured in units sold or part of revenue. For

example, Whittier plans to sell 1,200 manual lawn mowers and 800

automatic lawn mowers, then the mix becomes 1,200: 800 or smaller to 3:

2.

of the total revenue that each product contributes. In this case,

manual lawn mower revenue is $ 480,000 ($ 400 x 1,200) and

automatic lawnmg income of $ 640,000 ($ 800 x 800). The manual

lawn mower earns 42.86 percent of total revenue while the lawn

mower automatically gets 57.14 percent of total revenue.

When viewed from the sales mix,

there are differences from both models.

The sales mix in the unit is 3: 2 from every five machines sold, 60

percent are manual lawn mowers and 40 percent are automatic lawn

mowers.

The result in the sales mix in revenue are the manual lawn mower

earns 42.86 percent of total revenue while the lawn mower

automatically gets 57.14 percent of total revenue.

For CVP analysis, we must use the sales mix stated in the unit.

According to Whittier's marketing study, a 3: 2 sales mix can be

expected. This is the ratio used; while other ratios can be ignored. The

expected sales mix occurs and should be used in CVP analysis.

Sales Mix and CVP Analysis

The determination of a particular sales mix allows us to convert

multiproduct issues into single product CVP formats. Whittier can

define a single product it sells as a package containing three lawn

mowers and two automatic lawn mowers.

Product Variabl Cost Margin Margin Margin

e Price Contrib Sales Sales

per ution per

Unit per Package

Unit

Manual $400 $325 $75 3 $225

machine

Automatic 800 600 200 2 400

machine

Total $625

package

Based on the contribute margin per packet above, the breakeven basis equation can be

used to determine the number of packets that need to be sold to achieve impass.

Break-even package = Fixed cost / contribution margin per package

= $ 96,250 / $ 625

= 154 packages

Machine Machine

Sales $184,800 $246,400 $431,200

Less: Variable 150,150 184,800 334,950

Expenses

Contribution Margin $34,650 $61,600 $96,250

Less: Direct fixed $30,000 40,000 70,000

Expenses

Segment margins $4,650 $21,600 $26,250

Less: General fixed 26,250

expenses

Operating profit $ 0

Sales Dollar Approach

How much sales

revenue should be

generated to achieve

break even?

= $ 96,250 / 0,2232*

= $ 431,228

*contribution margin ratio = Contributed of margin

/ Sales

= $25,000 / $1,120,000).

GRAPHIC

REPRESENTATION OF

CVP RELATIONSHIP

Graph of Profit Volume

The volume profit graph illustrates the relationship

between profit and sales volume visually. The profit

volume graph is the graph of the operating profit

equation (Operating profit = (Price x Unit) - (Variable cost

per unit x Unit) - Fixed costs). In the graph, the operating

profit is a bound variable and the unit is an independent

variable. The value of the independent variable is usually

measured on the horizontal axis and the value of the

variable is bound to the vertical axis.

Tyson Company produces a single product with the following cost

and price data.

Total fixed cost $ 100

Variable cost per unit 5

Selling price per unit 10

Operating profit = ($ 10 x Unit) - ($ 5 x Unit) - $ 100

= ($ 5 x Unit) - $ 100

From the data we can graph

this relationship by placing

the unit along the horizontal

axis and the profit (loss)

along the vertical axis. Two

points are needed to describe

a linear equation. The points

that are often chosen are

points that describe the

volume of zero sales and zero

profit

Cost Graph of Profit Volume

The profit volume graph shows the relationship between

cost, volume, and profit. To get a more detailed picture,

we need to create a graph with two separate lines: the

total revenue line and the total cost line. Each of these

lines is presented with the following two equations.

Total Cost = (Variable cost per unit x Units) +

Fixed costs

If the total line of

income is below

the total cost line,

it will show the

loss area.

Thus, if the total

income line is

above the total

cost line, then the

profit area will

Assumptions on Cost Profit Volume Analysis

1. The analysis assumes the function of income and cost functions in

a linear fashion.

2. Analysis assumes price, total fixed cost, and variable cost per unit

relevant range.

3. Analysis assumes what is produced can be sold.

known.

5. It is assumed that the selling price and cost are known for certain.

CHANGES IN

CVP VARIABLES

Because firms operate in a dynamic world, they must pay attention to

changes in prices, variable costs, and fixed costs..

manual lawnmowers revealing three different alternatives.

1. Alternative 1: if the advertising announcement increases $ 8,000,

sales will rise from 1,600 units to 1,725 units.

2. Alternative 2: a fall in the price from $ 400 to $ 375 per manual

lawn mower will increase sales from 1,600 units to 1,900 units.

3. Alternative 3: lowering the price to $ 375 and increasing

advertising expenditures by $ 8,000 will increase sales from 1,600

units to 2,600 units.

Should Whittier maintain its current pricing and advertising policies

or should he choose one of the three alternatives that the

marketing study describes?

Alternative 1

Alternative 1: if the

advertising

announcement

increases $ 8,000,

sales will rise from

1,600 units to 1,725

units.

Should Whittier maintain its current pricing and advertising policies

or should he choose one of the three alternatives that the

marketing study describes?

Alternativ

e2

Alternative 2: a fall

in the price from $

400 to $ 375 per

manual lawn

mower will increase

sales from 1,600

units to 1,900 units.

Should Whittier maintain its current pricing and advertising policies

or should he choose one of the three alternatives that the

marketing study describes?

Alternative

3

Alternative 3:

lowering the price

to $ 375 and

increasing

advertising

expenditures by $

8,000 will increase

sales from 1,600

units to 2,600

Of the three alternatives identified

from the marketing study, the most

promising alternative to profit is the

third alternative.

Introducing Risks and Uncertainties

How do managers face risks and uncertainties? There are various

methods that can be used. First, the management must be aware

of the uncertainty of price, cost and quantity in the future.

point into consideration called "breakeven range". In other words,

due to the nature of uncertain data, a company may break even

when 1,800 to 2,000 units are sold. Thus, the breakeven point is

not estimated at a particular point, for example 1,900 units. In

addition, managers can use sensitivity analysis or what-if analysis.

In this case, the use of a spreadsheet of the

computer will help managers in determining the

break-even point (or profit targets and then check it

to see the impact of prices and costs varying on the

quantity sold). Two concepts that are beneficial to

management are the safety margins and

operating leverage These two concepts can be

considered to mitigate risk. Any concept requires

knowledge of fixed and variable costs.

Safety Margins

Margin of safety is a unit sold or expected to be sold

or revenue generated or expected to be generated

that exceeds the breakeven volume.

For example, if the company's breakeven volume is

200 units and the company sells 500 units, its safety

margin is 300 units (500 - 200). Safety margins can

also be expressed in sales revenue. If the breakeven

volume is $ 200,000 and the current income is $

350,000, then the safety margin is $ 150,000.

Operating Leverage

percentage change in earnings when sales activity changes. The

greater the level of operating leverage, the more changes in sales

activity that will affect earnings. Because of this phenomenon, the

organization's cost mix has a significant effect on operating risks and

profit levels.

The degree of operating leverage (DOL) for a given level of sales can be

measured using the ratio of contribution margin to earnings.

Operating leverage rate = Contribution

margin / Profit

To illustrate the use of this

concept, consider a

company that is planning

to add a new product line.

To that end, the company

chooses to emphasize

automation or labor. If the

company chooses to

emphasize automation

rather than labor, then

costs remain higher and

variable costs per unit are

lower. The relevant data

for the sales rate of

10,000 units are as

follows.

Sensitivity Analysis and CVP

impact of changes in underlying assumptions on an answer.

This analysis is relatively easy, that is, by entering data on

price, variable cost, fixed cost and sales mix and by using

the formula to calculate the breakeven point and expected

profit. Furthermore, the data can be changed as desired to

determine the impact of changes on expected returns.

CVP ANALYSIS

AND

COST CALCULATIONS

BASED ON ACTIVITY

Conventional CVP analysis assumes that all company costs can be grouped

into two categories: costs that change in line with sales volume (variable costs)

and unchanged costs (fixed costs). The ABC cost equation can then be

expressed as follows;

Total cost = Fixed costs + (variable cost per unit x number of units) + (setting cost

x number of arrangements) + (engineering costs x number of hours of

engineering)

Operating profit as before is total revenue minus total cost. This is stated as

follows.

Operating Profit = total revenue - [fixed cost + (variable cost per unit x number of

units) + (total setup cost) + (engineering cost x number of engineering hours)]

Let's use the contribution margin approach to calculate the break-even point in

the unit. On a break-even, the operating profit is zero and the number of units to

be sold to break even is as follows.

Using CVP analysis, the number of units that must be sold to generate a profit

before tax of $ 20,000 is calculated as follows:

Number of units = (Profit target + Fixed costs) / (Price - Variable cost per unit)

= ($20,000 + $100,000)/($20-$10)

= $120,000/$10

= 12,000 unit

Using the ABC equation, the number of units to be sold to generate an operating profit

of $ 20,000 is calculated as follows.

Number of units = [profit target + fixed cost ABC + (setting cost x number of

arrangements) + (engineering cost of engineering hours)] / (Variable costs per unit)

Number of units = [$ 20,000 + 50,000 + ($ 1,000 x 20) + ($ 30 x 1,000)] / ($ 20- $ 10)

= 12,000 units

Strategic Implications: Conventional CVP Analysis vs ABC Analysis

analysis is performed, the Marketing

Department claims 12,000 sales are

impossible to achieve. Units that can be

sold for $10,000. Then, the company's

president director ordered the product

design engineers to find a way to reduce

product manufacturing costs. Also asked

to maintain the conventional cost

equation, a fixed cost of $ 100,000 and an

average variabel per unit of S10. Variable

cost per unit of $ 10 consists of: direct

labor $ 4, direct material $5 and overhead

variable $ 1. To meet the demand to

reduce the breakeven point the Technical

Department produces a new design that

requires less force. The new design

One year later, the president director found that the expected profit

increase did not occur. Conversely, the company is losing money...

Why? The answer is given by the ABC approach to CVP analysis

The initial ABC cost relationship in the example is as follows.

Total cost = 50,000 + ($ 10 x Unit) + ($ 1,000 x Settings) + ($ 30 x

Engineering hours)

For example, the new design requires more complicated arrangements that

raise the cost per setting from $ 1,000 to $ 1,600. Due to the increase in

technical content, the new design also requires additional engineering

support of 40 percent (from 1,000 hours to 1,400 hours). The following new

cost equations, including unit-level variable cost reductions

Total cost = $ 50,000 + ($ 8 x Unit) ($ 1,600 x Settings) + (30 x

Engineering hours)

The break-even point with no operating profit is done as follows

(suppose that 20 settings are still in place).

Total unit = [$50.000 + ($1,600 x 20) + ($30 x 1,400)/($20- $8)

= $124.000/$12

= 10,333 unit

Operating profit for 10,000 units is calculated as follows (keep in

mind that the maximum number that can be sold is 10,000

units).

The information provided by the conventional equations to engineers gives this the impression that

any reduction in labor costs-which in affect the raw material or variable overhead-will reduce the total

cost because changes in the level of labor activity will not affect fixed costs. However, the ABC

equation shows the reduction of the kia that oppositely affects regulatory or technical activity may be

unfavorable. By providing a deeper, better design decisions can be made. Providing ABC's cost

information to these engineers may have them choose a different path, a path that benefits

companies more.

Analysis of CVP and JIT

If a company embraces JIT, then the variable cost per unit sold is reduced and the cost

increases. For example, now, direct labor is regarded as fixed and not variable. On the

other hand, direct materials are still regarded as variable costs by unit. Emphasis on total

quality and long-term purchases actually assumes that direct material costs are

completely proportional to the produced units becoming increasingly evident (since

waste, waste materials, and disk quantities are eliminated). Variable costs based on other

units such as electricity and sales commissions also apply. In addition, batch level

variables are lost (on a JIT system, the batch is one unit).

Total cost = Fixed costs + (Variable cost per unit x number of units) + (Engineering cost

Number of engineering hours).

Since the JIT application is a special case of the ABC equation, no examples will be given.

DISCUSSION

THANK YOU

FOR

YOUR

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